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Television Production Company Manual
Publication Date:
2023
Publisher:
Bloomsbury Professional
Copyright:
2023 Crown
Television Production Company Manual
TPC - Television Production Company Manual
Last update
: 30th June 2023
GO
Contents
Contents
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CONTACTS: contacts
Close section
TPC10000: Overview and general definitions:
TPC10010: Introduction
TPC10020: Creative Industries Unit
TPC10100: Meaning of ‘television programme’
TPC10110: Meaning of ‘television production company’
TPC10120: Meaning of ‘co-producer’ and ‘qualifying co-production’
TPC10130: Meaning of ‘television production activities’, ‘production expenditure’ and ‘core expenditure’
TPC10140: Meaning ‘UK expenditure’
TPC10150: When a programme is ‘completed’
TPC10200: State aid
TPC10500: Legislation
TPC10600: Feedback on this manual
Close section
TPC20000: Taxation
TPC20010: Separate trade - introduction
TPC20100: Separate trade - commencement
TPC20110: Separate trade - cessation
TPC20120: Separate trade - pre-trading expenditure
TPC20130: Separate trade - television productions
TPC20200: Profit/loss calculation: introduction
TPC20210: Profit/loss calculation: income - nature
TPC20220: Profit/loss calculation: income - timing
TPC20230: Profit/loss calculation: expenditure - nature
TPC20240: Profit/loss calculation: expenditure - timing
TPC20250: Profit/loss calculation: matching income to expenditure
TPC20255: Profit/loss calculation: matching income to expenditure in different periods of account
TPC20260: Profit/loss calculation: estimating amounts
TPC20265: Profit/loss calculation: estimating amounts examples
TPC20510: Examples 1 and 2: one-period and two-period productions
TPC20530: Example 3: budgeted expenditure exceeded
TPC20540: Example 4: multi-period production
TPC20550: Example 5: retained rights
Close section
TPC30000: Losses
TPC30010: Introduction
TPC30020: Pre-completion periods
TPC30030: Completion and later periods
TPC30040: Terminal Losses
TPC30050: Example: Programme Ineligible For TTR
TPC30060: Example: Programme Eligible For TTR
TPC30070: Example: Losses applied to new programme
TPC30080: Example: Terminal losses surrendered
TPC30100: Losses surrendered for payable tax credit
TPC30200: Transfer of trade
Close section
TPC40000: Qualifying television programmes
TPC40010: Introduction
TPC40020: Intended for broadcast
TPC40030: British programme
TPC40040: Minimum UK expenditure
TPC40050: Relevant programmes
Close section
TPC50000: Eligible expenditure
TPC50005: Eligible expenditure: introduction
TPC50010: Eligible expenditure: core expenditure
TPC50020: Eligible expenditure: attributing costs across the stages of television production
TPC50030: Eligible expenditure: distinguishing ‘development’ from later stages of production
TPC50035: Eligible expenditure: payment for intellectual property rights
TPC50050: Eligible expenditure: UK expenditure
TPC50060: Eligible expenditure: UK expenditure: services directly related to single territory
TPC50070: Eligible expenditure: UK expenditure: services not directly related to a single territory
TPC50090: Eligible expenditure: UK expenditure: post-production services
TPC50100: Eligible expenditure: UK expenditure: supply of goods
TPC50110: Eligible expenditure: apportionments: ‘fair and reasonable’
TPC50115: Eligible expenditure: leading actors and voice artists
TPC50120: Eligible expenditure: non-core expenditure
TPC50130: Ineligible expenditure
Close section
TPC55000: Calculation
TPC55010: Introduction
TPC55020: Maximum amount of core expenditure subject to claim
TPC55030: Rates of relief
TPC55040: Additional deduction: single-period productions
TPC55050: Additional deduction: multi-period productions
TPC55100: Surrenderable losses and Television Tax Credit
TPC55110: Surrenderable losses and Television Tax Credit: examples - single-period productions
TPC55120: Surrenderable losses and Television Tax Credit: example - multi-period production
Close section
TPC60000: Claims
TPC60010: How relief is claimed
TPC60020: Details to be provided
TPC60040: Abandonment
TPC60050: Time limits
TPC60060: Amending returns
TPC60070: Payment of credit
Close section
TPC70000: Co-productions
TPC70010: Introduction
TPC70020: Television Tax Relief
TPC70030: The Television Production Company
TPC70040: More than one UK co-producer
TPC70050: Minimum UK expenditure
TPC70060: Attribution of expenditure between co-producers
Close section
TPC80000: Avoidance and disclosure
TPC80010: Exchange of information between HMRC and Department of Culture, Media and Sport (DCMS)/British Film Institute (BFI) Certification Unit
TPC80020: Avoidance: introduction
TPC80030: Avoidance: valuation of core expenditure
TPC80040: Avoidance: inflation of production costs
TPC80050: Avoidance: inflation of claims
TPC80060: Avoidance: transfer pricing
TPCUPDATE001: update index
[18.97.9.171]
18.97.9.171